Brett W. Barnes - Page 2

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               Respondent determined a deficiency in petitioner's Federal             
          income tax for 1992 in the amount of $2,548 and an accuracy-                
          related penalty pursuant to section 6662(a) in the amount of                
               The issues for decision are:  (1) Whether petitioner is                
          entitled to itemized deductions in excess of the standard                   
          deduction allowed by respondent; and (2) whether petitioner is              
          liable for the section 6662(a) accuracy-related penalty.                    
               Some of the facts have been stipulated and are so found.               
          The stipulations of fact and attached exhibits are incorporated             
          herein by this reference.  Petitioner resided in Miami, Florida,            
          on the date the petition was filed in this case.                            
               Petitioner worked as a car salesman during 1992.  The                  
          apartment building in which he lived during 1992 was damaged by             
          hurricane Andrew in August 1992.  He alleges that all records               
          that he maintained with respect to his 1992 taxable year were               
          destroyed by hurricane Andrew.                                              
               On his 1992 return, petitioner claimed itemized deductions             
          in the total amount of $12,713.2  In the statutory notice of                
          deficiency, respondent disallowed petitioner's claimed itemized             

          issue.  All Rule references are to the Tax Court Rules of                   
          Practice and Procedure.                                                     
          2         The itemized deductions claimed include a medical                 
          expense deduction in the amount of $689, a charitable                       
          contribution deduction in the amount of $1,010, and miscellaneous           
          itemized deductions in the total amount of $11,014, which include           
          employee business expenses and tax preparation fees.                        

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